Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Appeal definition

What does Appeal mean? An appeal is the process for challenging a decision and asking a higher court, tribunal or internal decision-maker to review it, for example after a disciplinary or dismissal outcome, or a court or tribunal judgment. The term is descriptive; the available routes, time limits and tests are set by statute and procedural rules (e.g., CPR Part 52 in England & Wales), not by a single definition. Key features across England & Wales, Scotland, Northern Ireland and Ireland include: strict filing deadlines; permission/leave in many cases; defined grounds of appeal (typically error of law or procedural unfairness; factual findings are rarely...

Appeals against HMRC decisions: ADR, statutory review, direct tax and VAT routes, FTT procedure, time limits, late appeals and the exclusivity principle

Published by a LexisNexis Tax expert

Practice notes

FORTHCOMING CHANGE:

A consultation, which closed on 7 July 2025, invited views on ways to streamline, modernise and reform HMRC’s approach to dispute resolution, aiming to raise awareness of the processes and to enhance access to, and uptake of, alternative dispute resolution (ADR) and statutory review routes. It also proposes harmonising and simplifying appeal processes to bring together the advantages of the different methods currently used for direct and indirect tax disputes. For more information, see News Analysis articles: Tax update spring 2025—Tax analysis—Taxes management and dispute resolution and Tax update spring 2025—Improving HMRC’s approach to dispute resolution.

This Practice Note is written by Anne Redston, Barrister. The views expressed are personal; she is not authorised to speak for the Tribunals Service or the judiciary. The Note sets out the procedure for challenging an HMRC decision and signposts further notes that explain each stage. This Practice Note, together with the additional Practice Notes on appeals to the First-tier Tax Tribunal (FTT), provides only a summary and does not cover every scenario. You may need to obtain further advice regarding your client’s appeal position...

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Anne Redston

Anne Redston is consultant editor of Tolley’s Yellow Tax Handbook and a judge of the Upper Tribunal (Tax and Chancery Chamber) and of the First-tier Tribunal sitting in the Tax and Social Entitlement Chambers. Her contributions to TolleyGuidance and LexisPSL Tax are her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary. Anne was until 2021 a tenant at Temple Tax Chambers from where she practised as a barrister, advising on a wide range of tax issues including employment and personal tax, VAT, social security and customs duties. As well as being a barrister, she is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes....

Web page updated on 21/05/2026

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